HS Code for Lumber

Lumber, specifically non-coniferous wood sawn or chipped lengthwise, is classified under HS code 4407.99. This classification is part of Chapter 44, which governs wood and articles of wood. Heading 4407 is one of the most significant codes in the timber trade, covering wood that has been processed by sawing or chipping but retains its basic structural form, provided the thickness exceeds 6mm. The subheading 4407.99 acts as a \"residual\" or \"other\" category for non-coniferous (hardwood) species that are not explicitly named in the preceding subheadings (such as oak, beech, maple, cherry, or specific tropical woods like mahogany and teak). This code includes a wide variety of temperate and tropical hardwoods used in construction, flooring, and furniture making. The wood may be planed, sanded, or finger-jointed without changing its classification under this heading, provided the essential character of sawn lumber is maintained and it has not been further worked into specific products like moldings.

Products Included

• Sawn hardwood planks (non-specified species)
• Timber beams exceeding 6mm in thickness
• Planed hardwood boards (not further worked)
• Finger-jointed lumber (non-coniferous)
• Sawn tropical woods not listed in subheadings 4407.21 through 4407.29

Common Misclassification

Lumber is often misclassified under 4407.11 or 4407.12, which are reserved for coniferous woods like pine and fir. Another common error is using 4408 for thin wood sheets; 4408 is only for wood 6mm or less in thickness. Additionally, if the lumber has been shaped (e.g., tongued and grooved), it must be classified under 4409, and if it is assembled into panels, it falls under 4412 or 4418.

FAQ

What is the HS code for general hardwood lumber?

For non-coniferous wood not specifically named (like oak or beech), the HS code is 4407.99.

Does this code include plywood or veneers?

No, plywood is classified under 4412, and veneers (6mm or thinner) are classified under 4408.